(1) Any person responsible for an act or omission expressly declared to be a criminal offense by this code:
Is guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fineof not more than one thousand dollars, or by imprisonment in the county jail for not more than one year, or by both such fine and imprisonment;
If the act or omission was intended to defraud, commits a class 6 felony and shall bepunished as provided in section 18-1.3-401, C.R.S.
An officer, director, employee, agent, or attorney of a state bank shall be criminallyresponsible for an act or omission of the institution declared to be a criminal offense by this code if, knowing that such act or omission is a criminal offense, he or she participates in authorizing, executing, ratifying, or concealing such act or in authorizing or ratifying such omission or, having a duty to take the required action, omits to do so.
Unless otherwise provided in this code, it is no defense to a criminal prosecutionunder this code that the defendant did not know the facts establishing the criminal character of the act or omission charged, if the defendant could and should have known such facts in the proper performance of his or her duty.
Source: L. 2003: Entire article added with relocations, p. 1137, § 3, effective July 1.
Editor's note: This section is similar to former § 11-11-108 as it existed prior to 2003.